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Mr. Ram annually earns ₹ 300000 (after all deductions) and pays an annual rent of ₹ 150000.

Dated:- 13-8-2015 - Chapter No. 15 - Deduction u/s 80GG . In such a case, the deduction allowed would be least of the following:- 1.Rs. 2000 per month i.e. Rs. 24000 per annum 2.Rent paid i.e. 1,50,00 .....

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